Pengaruh Mekanisme Good Corporate Governance terhadap Fee Audit

EKY NOPPRIMA, Abdul Halim, Prof., Dr., M.B.A.,Ak.,CA.

2017 | Tesis | S2 Akuntansi

Penelitian ini bertujuan untuk menguji pengaruh mekanisme good corporate governance terhadap fee audit. Mekanisme good corporate governance dipresentasikan melalui independensi dewan komisaris, ukuran dewan komisaris, intensitas pertemuan dewan komisaris, independensi komite audit, ukuran komite audit, dan intensitas pertemuan komite audit. Mekanisme good corporate governance diharapkan dapat mengurangi risiko salah saji laporan keuangan sehingga fee audit yang rendah dicapai. Penelitian ini merupakan modifikasi dari penelitian Yasin dan Nelson (2012) serta Kikhia (2014) dengan menggunakan data sekunder yang berasal dari laporan keuangan dan laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2014. Penelitian ini menggunakan metode purposive sampling dengan alat analisis regresi linier berganda. Sebelum dilakukan uji regresi, data terlebih dahulu diuji menggunakan uji asumsi klasik. Secara empiris hasil penelitian menunjukkan bahwa ukuran dewan komisaris, intensitas pertemuan dewan komisaris, dan intensitas pertemuan komite audit memiliki pengaruh negatif terhadap fee audit. Adapun independensi komisaris independen, independensi komite audit, dan ukuran komite audit berpengaruh positif terhadap fee audit.

This research is to examine the influence of good corporate governance mechanism on audit fees. Good corporate governance mechanism is indicated by the independence of the board of commissioners, size of the board of commissioners, intensity of the board of commissioners meetings, independence of the audit committee, size of the audit committee, and intensity of the audit committee meetings. Good corporate governance mechanism is intended to reduce the risk of misstatements of financial reports so that low audit fees can be attained. This research is a modification og the research by Yasin and Nelson (2012) and Kikhia (2014) using secondary data from the financial reports and annual reports of the manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. This reseach used the purposive sampling method with a multiple linear regression analysis. Before the regression test, the data were tested using a classic assumption test. Empirically, the results of the research indicate that size of the board commissioners, the intensity of the board of commissioners meetings, and the intensity of the audit committee meetngs indicate a negative influence on the audit fees. On the other hand, the independence of independent commissioners, the independence of the audit committee, and the size of the audit committee positively affect the audit fees.

Kata Kunci : mekanisme good corporate governance, dewan komisaris, komite audit, fee audit/ mechanisms of good corporate governance, board of commissioners, audit committee, audit fee.